Being in compliance with professional standards ensures that you pass peer review and are not at risk for rejection by the Department of Labor (DOL). Following the audit procedures laid out in this guide will help you avoid common deficiencies found by the DOL and AICPA Peer Review.

The 2015 edition provides the latest on new standards requirements including: liquidation basis of accounting, using the work of internal audit, disclosure of uncertainties about an entity’s ability to continue as a going concern, a revised illustrative Form 11-K auditor’s report, and expanded discussion of engagement quality control reviews.

Key updates to the Guide range from knowing the requirements for liquidation basis of accounting, through an expanded look at FASB ASU No. 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, to a close look at the changes required by SAS No. 128, Using the Work of Internal Audit.

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